| 1. | Accrued interest is added to the contract price of a bond transaction
应计利息要加到债券交易合同价格中 |
| 2. | Period of accrual of interest
应计利息的期间 |
| 3. | The interest accrued contained in the actually paid amount shall be accounted for separately
实际支付的款项中包括应计利息的，应当将这部分利息单独记帐。 |
| 4. | Accrued interest is the accumulated coupon interest , paid to the seller of a bond by the buyer ( unless the bond is in default )
应计利息是指累积的息票利息,由债券的买入者付给卖出者(除非契约未得到履行) 。 |
| 5. | Bond investment shall be accounted for according to actual amount paid . the interest accrued contained in the actually paid amount shall be accounted tor separately
债券投资应当按实际支付的款项计帐。实际支付款项中包括应计利息的，应当将这部分利息单独记帐。 |
| 6. | Included in accrued liabilities at september 30 , 2006 is accrued interest to the company ' s ceo in the amount of $ 7 , 210 and accrued rent to the company ' s secretary in the amount of $ 3 , 600
2006年9月30日计入的应计负债是给该公司的首席执行官的应计利息，总计7 , 210美元，给该公司秘书的应计雇佣费，总计3 , 600美元。 |
| 7. | Where the cost includes an element of dividend declared or in ? terest accrued , that portion relating to the dividend and inte ? rest shall be accounted for as a temporary payment and dis - j closed under other receivable
实际支付的股利含有已宣告发放的股利或者应计利息的，应将这部分股利或者利息金额作为暂付款项，通过其他应收款帐户核算。 |
| 8. | Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss
债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。 |
| 9. | Interest accrued during the period of bond investment and the difference between the amount of principal and interest re ? ceived on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss
债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。 |
| 10. | Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有价证券的股利或者利息收入，以及有价证券受出或到期时所收到的款项，与其帐面成本和已登记入帐的应收股利或者应计利息之间的差额，应当作为投资损益计入投资收益。 |
